CLA-2 CO:R:C:M 953202 MMC
TARIFF NUMBER: 7104.20.00; 7104.90.50
Mr. John A. Slagle, Director
Customs Laws and Regulations
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: Optical grade quartz; Chapter Note 71 1(a), Annex to Chapter
71; Note 2(b) to Chapter 96; EN 71.04, 71.02, 7103.10
Dear Mr. Slagle:
This is in response to your letter of 12/30/92, requesting
tariff classification of cultured optical grade quartz under the
Harmonized Tariff Schedule of the United States (HTSUS). Two
samples were submitted for examination.
FACTS:
Both samples are colorless cultured quartz crystal used as
raw material in optical manufacturing. Cultured quartz is
"grown" at an elevated temperature in pressurized vessels from a
seed using a liquid medium and has the identical properties of
natural quartz.
Sample BY-20.25 is a block of unworked cultured quartz with
naturally grown facets and uneven bubble-like bumps dispersed
throughout it. Sample BY-XY-O, measures 7 7/8" x 2 13/16" x
13/32". The four corners have been beveled. The sample appears
to be lightly polished and has a smooth surface. After
importation, both of these blocks are cut into blanks, ground,
and polished to create an optical element.
ISSUE:
Is the optical grade quartz classifiable as other unworked,
or simply sawn or roughly cut synthetic semi-precious stones in
subheading 7104.20.00, HTSUS, as other synthetic or reconstructed
precious or synthetic semi-precious stones in subheading
7104.90.50, HTSUS, or as parts and accessories for machines,
appliances, instruments, or apparatus of chapter 90 in subheading
9033.00.00, HTSUS?
LAW AND ANALYSIS
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
The subheadings under consideration are as follows:
7104.20.00 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked or
graded but not strung, mounted or set;
ungraded synthetic or reconstructed precious
or semiprecious stones, temporarily strung
for convenience of transport: [o]ther,
unworked or simply sawn or roughly shaped.
7104.90.50 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked or
graded but not strung, mounted or set;
ungraded synthetic or reconstructed precious
or semi-precious stones, temporarily strung
for convenience of transport: [o]ther:
[o]ther.
9033.00.00 Parts and accessories (not specified or
included elsewhere in this chapter) for
machines, appliances, instruments or
apparatus of chapter 90.
As imported, the merchandise is a material from which parts
are to be made. Therefore, the blocks are not classifiable in
subheading 9033.00.00, HTSUS, as parts and accessories for
machines etc. of chapter 90 because additional grinding, cutting,
and polishing must occur to make the quartz suitable for use as
an optical element.
Note 1(a) to Chapter 71 states that "[s]ubject to note 1(a)
to section VI and except as provided below, all articles
consisting wholly or partly ...of precious or semi-precious
stones (natural, synthetic or reconstructed)... are to be
classified in this chapter."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 71.04,
pgs. 954-955, states in pertinent part:
These stones are used for the same purposes as the natural
precious or semi-precious stones of the two preceding
headings.
(A) Synthetic precious and semi-precious stones. This
expression covers a range of chemically produced stones
which...:
- have essentially the same chemical composition and
crystal structure as a particular natural stone...
...[t]he provisions of the Explanatory Notes to headings
71.02 and 71.03, especially as regards the working to which
the stones may be submitted, are also applicable here....
EN 71.03, p. 953, states in pertinent part that this heading
includes the precious or semi-precious stones listed in the Annex
to Chapter 71, the names of the mineralogical species being given
with the commercial names. The heading is restricted to those
stones and varieties of a quality suitable for use in jewellery,
etc. EN 71.02, pg. 952, states in pertinent part that the
heading covers unworked stones, and stones worked, by cleaving,
sawing, bruting, faceting, grinding, polishing, drilling,
engraving provided they are not mounted.
According to your letter of 12/30/92, cultured quartz has
the same properties as natural quartz. Additionally, the Annex
to Chapter 71, pgs. 966-969, includes quartz as a semi-precious
stone classifiable in heading 7104, HTSUS. Moreover, we are of
the opinion that the quartz is of a quality suitable for use in
jewellery. Finally, the two samples submitted meet the
description of EN 71.02 in that one appears to be unworked and
the other appears to be worked by sawing, and polishing.
Inasmuch as the articles have the same properties of natural
quartz, are listed in the Annex to Chapter 71 and are suitable
for use in jewellery, and are worked or unworked, they are
classifiable in heading 7104, HTSUS.
EN 71.04 states that the EN to subheading 7103.10 applies
mutatis mutandis to this subheading. EN 7103.10, pg. 954, states
in pertinent part that this subheading includes stones roughly
worked by sawing (e.g. into thin strips), cleaving(splitting
along the natural plane of the layers) or bruting, i.e. stones
which have only a provisional shape and clearly have to be
further worked. The strips may also be cut into discs,
rectangles, hexagons, or octagons, provided all the surfaces and
ridges are rough, matt and unpolished.
Sample BY-20-2.5 clearly meets this description. It has
naturally rough facets. Furthermore, it appears that it has not
been polished and its surface has not been smoothed. Therefore
sample BY-20-2.5 is classifiable in subheading 7104.20.00, HTSUS.
Sample BY-XY-O, however, has been worked beyond the minimal
amount described by EN 7103.10. It has been sawn into a
rectangle shape, its surfaces are smooth and polished and its
edges have clearly been beveled. Additionally, it contains none
of the naturally occurring bubbles evident in sample BY-20-2.5.
Therefore we find that sample BY-XY-O, is classifiable in
subheading 7104.90.50, HTSUS.
HOLDING:
Sample BY-20-2.5, is classifiable in subheading 7104.20.00,
HTSUS, with a column 1 duty rate of 6% ad valorem.
Sample BY-XY-O, is classifiable in subheading 7104.90.50,
HTSUS, with a column 1 duty rate of 12.8% ad valorem.
Sincerely,
John Durant, Director